A Forward-Looking IFRS 9 Methodology, Focussing on the Incorporation of Macroeconomic and Macroprudential Information into Expected Credit Loss Calculation

A Forward-Looking IFRS 9 Methodology, Focussing on the Incorporation of Macroeconomic and Macroprudential Information into Expected Credit Loss Calculation

The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of ECL is often broken down into its three compo...

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Bibliographic Details
Main Authors: Douw Gerbrand Breed, Jacques Hurter, Mercy Marimo, Matheba Raletjene, Helgard Raubenheimer, Vibhu Tomar, Tanja Verster
Format: Article
Language:English
Published: MDPI AG 2023-03-01
Series:Risks
Subjects:
probability of default
IFRS 9
expected credit loss
macroeconomic
macroprudential
PCR
Online Access:https://www.mdpi.com/2227-9091/11/3/59

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